Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A group of siblings intends to dissolve a co-ownership of land where each has constructed their own building, allocating plots of differing values without financial compensation. The DGT clarifies that, unless it is proven that ownership of the buildings was acquired through a title separate from the land, any excess in value will be taxed as onerous transfers or under Inheritance and Gift Tax.
Cuestión planteada ¿Al haber costeado los adjudicatarios las construcciones, se entiende que no hay excesos de adjudicación?
En la disolución de una comunidad de bienes, si las adjudicaciones no guardan la debida proporción con las cuotas de titularidad, los excesos de adjudicación tributan por transmisiones patrimoniales onerosas si no son inevitables o no se compensan en dinero. Si los excesos son evitables o no se compensan, se considera una donación sujeta al Impuesto sobre Sucesiones y Donaciones. Para que el valor de la adjudicación no incluya la edificación, los comuneros deben demostrar que adquirieron el dominio de las construcciones por un título distinto al del terreno.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.